Corporation, Partnership, Estate and Trust Taxation


Examination of the tax skills necessary to make decisions regarding corporations, partnerships, estates, and trusts. Emphasis on such areas as organization and capital structure, earnings and profits, dividend distribution, redemptions, liquidations, and reorganizations of corporations. Additional study includes flow-through entities such as partnerships and S corporations as well as family tax planning and exempt entities. Practical application of the tax law with historical, economic, and political perspectives. 3 Credits (3 Lecture) Prerequisite(s): ACC331. Spring Only.